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Exam IIA-CIA-Part2 All Questions

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Exam IIA-CIA-Part2 topic 5 question 241 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 241
Topic #: 5
[All IIA-CIA-Part2 Questions]

Which of the following would be the most persuasive form of audit evidence regarding the performance of the accounts receivable department?

  • A. Documented policies and procedures of the accounts receivable process and organizational chart showing the employees responsible for each procedure.
  • B. Confirmation with customers regarding the existence of receivables.
  • C. Copies of contracts with key customers.
  • D. A recently completed accounts receivable aging report.
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Suggested Answer: B 🗳️

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emtofid
11 months, 1 week ago
Selected Answer: B
Confirmation with customers regarding the existence of receivables is the most persuasive form of audit evidence because it provides direct, independent verification of the amounts reported by the accounts receivable department. KEY WORD IS MOST PERSUASIVE EVIDENCE.
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